India: Tax Authorities

The Delhi High Court examined whether tax authorities can pursue proceedings against a company that has ceased to exist following a court-approved amalgamation. The case centered on show cause notices and orders issued in the name of a defunct entity, despite clear notification of the merger to tax authorities. The judgment addresses fundamental questions about legal personality, procedural validity, and the limits of statutory provisions in rectifying jurisdictional errors.

The petitioner invited an e-tender for the construction of 100 family quarters (Type II, III, and IV), including internal water supply, sanitary installations, and electrical works for the ITBP...

The Bombay High Court has held that exporters of white refined sugar are entitled to benefits under the Remission of Duties and Taxes on Export Products (RoDTEP) Scheme, even after sugar was classified as a “restricted” export item.